| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 241 | cost-volume-profit (CVP): a method for determining how changes in both costs and volumes will impact profit, including determining the break-even point. | - | - | حسابداری |
| 242 | cost of carrying inventory: the costs associated with keeping inventory (e.g. storage, insurance, shrinkage and obsolescence). | - | - | حسابداری |
| 243 | cost of capital: the average cost of a company's sources of financing (including all debt and equity instruments); considered to be the minimum rate of return that can be expected on any new projects. | - | - | حسابداری |
| 244 | cost object: is any product, activity, department, service or customer for which costs are required and can be accumulated or assigned. | - | - | حسابداری |
| 245 | cost centre: a department that is not directly generating revenue; costs are incurred in support of the other revenue producing departments and other support departments (e.g. human resources, accounting). | - | - | حسابداری |
| 246 | cost behaviour: refers to the relationship between total cost and the level of activity of the cost driver. For example, total variable costs change in proportion to the changes in the cost driver; total fixed costs do not change with changes in the activity levels within a certain range; and mixed costs have a component of each. | - | - | حسابداری |
| 247 | corporation: a legal form of business organization that operates as a separate entity from its owners (shareholders). The shareholders elect a board of directors to oversee the operations of the business. | - | - | حسابداری |
| 248 | copyright: refers to the ownership of intellectual property; the owner has the sole legal right to reproduce, publish or perform the original creation, and is the only person able to grant permission to others to do the same. In certain situation, entities will own the copyright to the original work of their employees. It refers to literary, dramatic, musical and artistic work, and often has a time limit on the ownership. | - | - | حسابداری |
| 249 | convertible preferred shares: provides the owner with the option of converting the shares into a certain number of a different class of shares after holding the shares for a specific length of time. | - | - | حسابداری |
| 250 | convertible bond: the holder or the issuer of the bond has the right to convert the debt into some other form of security (e.g. common shares). | - | - | حسابداری |
| 251 | conversion costs: refers to direct labour and manufacturing overhead, which are the costs incurred in turning raw materials into finished goods. | - | - | حسابداری |
| 252 | contribution-approach income statement: an income statement that divides costs into variable costs and fixed costs, as opposed to the traditional income statement that reports costs as product or period costs. The format of the statement is: Revenue (Sales) less variable costs = contribution margin less fixed costs = profit. | - | - | حسابداری |
| 253 | contribution margin ratio: the percentage of revenues left after deducting variable costs. Contribution margin ratio = Contribution margin / Revenues (Sales). | - | - | حسابداری |
| 254 | contribution margin per unit: the selling price of one unit minus the variable cost of the unit; used in cost-volume-profit analysis. | - | - | حسابداری |
| 255 | contribution margin: the amount remaining, after deducting variable costs from sales, to cover fixed costs and for profit. Contribution margin = Sales - variable costs. | - | - | حسابداری |